Charity No. 261646 Re ort of the Trustees and Unaudited Financial Statements forthe ear ended 31 March 202S for The Hindu Cultural Organisation Charity No. Z61646 THE HINDU CULTURAL ORGANISATION Flnancial Statements for the ear ended 31 March 2025 Contents Page Legal and administrative information Trustees, report Independent Examiner's report Statement of financial activitie5 Balance sheet Notes to the financial statements 7-11 tharity No. 261646 THÈ HINDU CULTURAL ORGANISATION Trustees. rÈport and financlal statements for the year ended 31 Marth 2025 The Trustees present their report and the flnanclal ststements fortheyear ended 31 March 2025. Note I to the account5 and comply with the charity's truA deed and ihe Statement of Recommended Practice, 'Accounting and Reporting by Charities.. issued in March 2005. The Trustee5 who Served during theyear and upto the date of this report are listed below. Leyol and adminlstratlvè Infonnatlon Charlty Name THE HINDU CULTURAL ORGAN15ATION Charlty number 261646 Offi£éAddress 253 Edge La Llverpool LY 2Pm Trustee5 MrAmitJuneja Mrs Pushpa Yadav Mrs Slbani Ghosh Independent Examiner CWC Consuknntsset Business Frr5t Centre Blo¢k B 23 Goodlum Roud Hunts Cross LIVERP(X)L L24 9HJ Bankers BJrclay5 Liverpool Branch Page I Charity 140. 261646 IHE HINDU CVITURALORGANISATION Reportol theTryJ51Eeslorthe yearended 31 Marth 2025 STRuefup£ GOVERNAficEAf4D MAf4p¢GEMEf4T Go¥¢MlnidouJmwat rhÈ charity 15 conlrtslled bYitsgÉbvern1nEd¢￿UfflEn[ adÈed oftrtrt arMlctststltutÈsan unlTru)rpDtatEd chaiity. mJDagemeTrt The trusteEs haveathtyto identifyand r￿e￿the rth towhiththechariiylsexp05edaTrJ wensureapproprlète 3reln plate t0p￿￿￿de reasontheassuranceayknstfraud and error. OBJÈUIVÉSAND ACYMllÈ5 ObSecUves aln)s To provldèa plèceof Worshipftr￿ Hlndu CornmuThky. and athanttmentolthe Hlndulel4ianftsrthe inhÈbiiants pf Mer$8ysde and5Unwhd￿13It Rel￿1 oleldertyln ￿e￿e￿Ide. ACHIEVEMENT ANO PERFORMANCE The chanty has Incurred a 5urplu5 dudng thevjrrentwrindthe Incornewerexpendftureasserouton pa8e5 of the statement of..In3n¢laluCtMUes ￿ds £24.321. T￿$ ￿$been￿a￿$refred10the£u￿kts fuyhds brtsu8htfoYward Ét the bEsknn1n8ofthefinantial VEèr and tarrkd Iorwèrd ionEXtyear2026. FINANCIALREWEW Ras•￿5 poli It is thE plllicyDlthE ¢harityto rnailltsinunrestsictid pr￿lIdeSS￿leTht￿5OU[reStO cover management. adnwnlstrat10Tra￿ 5UPPOrt CDSIS 34d to re5ponOtoaftyunfoFeseen clr¢¥mstsn£e5. TheTYtssteesath io fe5eiNtsèit k¥el b¥means ofA S￿￿￿50¥e[the kngieftnAfvJstrknÉenitash managèment. PUBLICBENEFIT Yo promotefor the benefit the Inhabltantsof Mewlde and thesurrgUndin8afea. thpprthri51On of lau1th5f recrEation orotherle15urevmeotiupatiDh of I￿￿mdu3&WhO tteedof5whtsalW by￿a5￿n0f thwF youth, age, Infirmlty ordisa￿emenI. financk?I hard*ip or50cki'anttecorw)mKcircumstancesor forthepubk atlargeln the Ihterestcf 5rKLIl Welhttsand the ￿lÈtt0f IMpr￿ngthe ¢￿dI￿n of IMÈof thesaHI inhabltants ON BEiiaiFOFThÉ BOMD.. Page 2 THE HINDU CULTURAL ORGANISATION Charity No. 261646 Report of the Trustees for the year ended 31 March Z025 5tstement of Trustees, Responsibllities: The charSty trustees are responslble for preparing an annual report and financial Statements in accordance with appli¢able law and UK Accounting Standards. The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which wve a true and fair view of the state of affairs ol the charity and of the incoming resources and application of resources of the charity lor that period. In preparing the Financial statements, the trustees are ￿Quired to.. select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP., make judgements and e5tim3tes that a￿ reasonabvle and prudentprudent., state whetheT applic3ble accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial statements on the going Con￿rn basis unless It is inappropriate lo presume that the charity will tontinue in busine55 The trustees are responsible lor keeping proper accounting records that disc105e with ieasonable accuracy at any time the financial posttion of the charity and to enable them to ensure that the financial statements comply with the Charitie5 Art 2011, the Charity IAccounts and Reports) Regulalions 2008 and the provision of the trust deed. They are also responsible for safeguard*ng the assets of the charity and hence taking reasoft3ble step5 for the prevention and detection of fraud and other irregularities. The tru5tee5 forthe purposes of tharity lawwho served during the year and up to the date of this report are set out on Page l of the trtjstees ￿pOrt. Approved by th& trustees and signed on its behaff by.. Mr Amit Juneja Trustee Date.. 03....0.i..16 Page 3 TYF HINDU (YLTURAL ORGANISATII)N Indèyndent Examl*ets Rtwito thÈTAL%ttts rtheyearended 41 Marth 2D25 I reportDh thpac¢tsuntsftsrThÈ Hlndu £￿I￿ra1 I￿n1￿￿￿1￿rthÈyearet￿Ed 31 Marth 2D2S. The charity'Stn￿ees aierewn51ble forthepreparett[￿ oftheatrouTrts Thecharfty51rusteE5(OD51dertPiatan audit not requiredfQrth￿ yeBr{￿nder$e(Uo￿ 144(21 ofthe th*ibe5Art2011lthe2011AL*II thndthat aThindepeDdent examiNat￿n usrequired. It IS rnyTesporbsibilityto'. examinethe袢O￿rtts Uhdersectlon 145olttTe 20tikt to lollDw".he procedure5 laid d￿n in theGer￿r3l ￿rections1￿entrrfthe(￿arf￿C0￿mL%s1O￿1UThderseG￿ ' of-the 2011 Actl", and tQ Statewhether paruwl3rm4ttEt5 ha* comEtonattenbon. BasisolthÈ IKMlÈpèndÈhttxBmlnÈr's feFK*t MyeX3mln3tkin%Yas￿ryledo￿t In attordancewith tkGeneral ￿rE￿r￿s￿en bythecharfty CommIs￿On. examination indudes o rwewof the record5keptbythe tharityand 4¢vmp8r15Dn gfthe a(tOUnts pteSentÈd w￿hthOse records. Italso inclUde5CODs￿eratIOD Dfanyunusual iterns ord￿r￿SUre5 iTrtheJc¢ounts. aThd5Ee￿Dg explanations froffj vou a5Trv5t@esO)D￿rnID￿3llysUcb ThÈ prrtÈdurès uttdÈrtsken do nrtprtsvicÈall the that¥FtyJhl be ￿qUired1￿ an audi¢and tonseqoeniiy no opinion s wven a4towhetherthe accounts present- a'true and fawvTew'andthe repartis1irnitedtotho5@ matterS5Eto￿ in thestaiernentsbel¢vi. Imlepetht examlm*s staterne 111 whlch t￿eS me rea50nablecause to bdieye th3L inanyrn*.eiial re5JecL the Trqulrements to keep accouTrt.Thg¥￿Qrth ir. accord4ncevli1￿ Sectson Uooftre 2041 Aa,. an to prepare ¥ccouits which accotdwrthth@4rcountingrEaKr$53ndtD tomptywrylhthc actauThting uifEmÈnt5 ofthe 2011 Att have not been rr*t,' or 121 towhIC￿ In myoplnlDrn attent￿?￿ shrojld bedr3wn in OrdertoA￿blea properunder5tandlngof theaccounts to be reached. CPAgorom FA(Ilon5llCPA IDdependentExominw CWCConsultlj￿￿sEw[tts (harity No. 261646 THE HINDU CULYURALORGA141SATIOM Statement ol FSnaTrclal Artlvltles lor the yearended 31 March 2025 Unrestflcted fvnd5 Re5tr1ded fvnd5 2025 Total 2024 Total lTrcorning reSDur¢es Incomlng resour￿ fromgenerated funds.. Other illCDmÈ- llldivSdual Donatlons Voluntary income- various Doi3tions Seniof social Club At¢l￿11ÉS for 8ÈneRtingfunds Temple Hire Investment iTTrcorne Rentsl income 3.286 42,412 385 3,286 42,412 385 7,056 60,372 175 120 108 8.822 108 8.822 91 9,450 Totsl In¢omlne resources 55.133 55,133 77,It141 Resour￿5 expended Costs of generating funds Support costs.. M8naEeNent Priest FoelancÈ I￿erhead costs.. 7.011 7,011 9,885 2,88S 61,(M)O 9,272 15,140 138 2,664 250 101,234 OtherTepair5 other overhead costs Sundrie5.' including paympntto Rewum Depre￿ation Governan￿ costs Totsl resour¢e$expendod 9,LNJO 11.374 180 2,997 11.374 180 2.997 30￿12 30.812 Net Incomln8/outsolnE resources belore transfers Gr055 transfers between funds io 24,321 24,271 24.090 Reconaliation of fLnds Total fvnd5 brought forward 119.932 120,248 144,338 Total funds carrled forward io 144.253 144.519 120,248 Pages THE HINDIJ CULTURAL0R￿1$ATlON Bèlance Sheet asat 31 March ZUZS th?rlty 261646 2024 Unreslricted fvnd5 VnrE5tricied Restricted d5 Restricted Jnds Fixed assets Tanwble assets 33.451 36,132 Current asstts Debtors CA5h al b¥nk and In hand 111552 84,3(Xl Credltors: aftw)￿nts falllng uewlthln one year Current wets 17501 15001 110.W2 83AOO TOTALAssEfs LESS CIJRREMf UABli￿lEs Net •55ets 144J53 119,93Z In¢om¢ lunds Brought forwÈrd fvnds unre￿11c¢ed funds.. 119.932 24,321 144.338 -24A06 Total charliy funds 144.253 119.932 Approved bythetrustEes on......................... Bnd 5i8ned ontheirbphalf by. MrAmltJune Tvustee P86e 6 Ch¥ityNth 261616 THEHI>JOU CULTVRALORfjM41Y4llON Notesto the fin9T￿l 5tstetrhents rortheyearended 31 Marrh IOZ5 l.A Itinrlude5 both cDstSthak bealloc3ted d".recEtytO suchactTlit*5 andih95eco5tsaf an Indliètt nature neceMaryi0 5UKVQrt thwn. IIITanilble ffxed 3s*s and depred*iDn Tèn8ible fLxed assets otherthaB Ireehdd land Kre stat￿d atcoSiOrvalJ3tH)Nless depreci*th. Depreciation is provldÈd at raths tskulated towiite olfthe costorYaluarioD kn ￿tIr[￿ted r￿dUal¥alue0fe￿h a55etoverts expected usefl￿ life,35 folkiw Freehold buildlng5 Lollg leasehD Plant& machlnery Fixtures & fittln4S astr3oht line basis 2% ￿r 2Trnum ￿ a￿ratht line i*5 15% reduang baLirhte IS% ieducing baktKe IO% iedudng baLArt IE) Taxation The ChifitybenÈf￿frorn Ydikiu5exemptknnsfromtaxaiToTr bytsxle£i51kn>n ahd15llDtIknNe iocorporadL￿taX OD Incorne Orga1￿ falling￿th￿th05eeXernp￿O￿ Pay? DPAFTCOPY THE HI￿￿1j CULTURALOR&A&IISAnON Notesto the ffnandal staEèrnents fol thEyearend￿ 31 Morth 2025 Fund acco￿Trth UThre5trTcted funds can bE used In ac¢o]43nc• vAththÈcharfrable objeLtl¥esaithedscretlon of thetrustees P￿￿￿tedt￿￿ds trdn only be usedfcr p3rricukr rE5trkted puwe5TrJrithlnd*obkns Dfthecharity. Restm#in5 arise when specnled bv the donoror when fund5 3re fJr partKular re5trKtert puwe> FurtherpAplanatiort of tht natureandpurpDseof¥athluAd inthe DOtestorhÈfinantla1￿ateTh￿t 2. ACTivmES FORGE>JELdTING FUNDS Re#rfMed Total 2025 Total 2024 lunds Temple Hlre 12Q 120 3. INVESIMENTINCOME Totsl 2Q25 Totsi Rentèl Income OlhEr income Interest r￿￿Vable 8.82Z 9,45D 8,522 9.453 4. C05TSOFGENEPAllNG VOLuNfARY V4COME Twal 2015 Total 2024 frjnds Support costs 7.011 7.011 9W5 5. IRUSTEES, REMUNERATIONANDBENEFtrs Thertrwe￿ hoTrusttts' iemuneravon orotherbEnefits tortheyearended31 Marth Z025 r￿for theprwrfottsyear. Trustees, Expenses None ofthe tr￿St￿e% lor atty persons c(MeLtd WIthth￿rj retaved any remuneration dU￿￿1theyeafaid none olthem was reimbursed expense5. FREELANCE COSTS Total 2024 1025 pr￿St- FtÈelante tharity No. 261646 THE HINDU CULTURALORGAf415AMON Notes to the Flnanclal Ststements for the year ended 31 March 2025 7. Tangible fixed assets Freehold L008 plant & Fixtures& property Lèasehold mathlnery Fittlngs Total Cost At l April 2024 Add'.tions 32.906 115.016 12,606 19,495 180.023 At 31 March 2025 32,906 115.016 12.606 19A95 180,023 Depreciation At l April 2024 Charge for the period At 31 March 2025 17,289 94,317 2.300 96.617 12,606 19,363 143,575 17 2,997 19.380 146,572 17.969 12,606 Net Book Values At 31 Mar¢h 2025 14,937 18399 lis 33A51 At 31 Marth2024 15.617 20.699 132 36,448 Page 9 THeHINDVCULnJRALORGMIISATION Notes to the flnancLIl #atements forthewreDdedS1 M4rth 2015 ZOZ5 2Q24 .otherdEbtors 9. Cyedltors.. amovfftsfallir¥( whththone ye 2￿5 2124 Othertreditots Accruals 75D 10. Re5trkted ￿ndS The intDmefuThdsoflhècharltylnC￿dÈ **thctedf￿r￿i0mP￿5i￿￿¢f￿l1[￿￿nBb?lI￿e5Qfdo￿atv￿5 nd irants held on trustfor speufic wiposes". Transfers IAwil 2W24 exP￿d 31 Mar¢h201S Bui1dingfv￿j COM￿.U11ty CohRsK)n Fun P¥e 10 Charity No. 261646 HINDU CULTURAL ORGANISATION l)etalled Statement of Financial ArtivttlÈs forthe ear ended 31 March 2025 2025 2024 INCOMING RESOURCES Donatign5 ndivlduals Sehlor Social Club Investment Income Temple Hire Rental Incomè 42,412 3,286 38S 108 120 8,822 60,372 7,071 175 76 9,450 55.133 77.144 RESOURCES EXPENDED Fundraising tradln8: Cost of goods sokl and other costs Priest- Freelance Governance costs: 2,885 Accountan¢v 250 250 250 4.135 Support costs: Management Insurance I,ioo 8,269 516 Light & heat Telephone 6.506 505 7AIII 9,885 Total 5UPPOrt costs 7.261 13,020 Oyerhèads cost5 Flats- Builders costs General repair5 Caterin8 Costs incl Cooks Cleanlng & security Sundries Payment to Regium Freehold prc>perty Long Leashold Fixtures & fittings 61,000 9,272 13.500 1,640 138 11,374 347 2,3(X) 17 2,300 17 Total resource5 expended 30,812 101,Z34 Surplus funds tor the year